Here are two men. A tax collector and a Pharisee. Here are two wildly different people. The Pharisee is a man of the people. He is respected. Regarded as a leader and some that many people look up to. He knows His scripture and helps others understand God’s Word. Most likely lives off the donations or payments the people make. He is upstanding the husband of one wife. Treats others with respect. That’s what the Pharisee looks like. On the other hand, there is a tax collector, a traitor to his people. A man who works for the Gentiles. He lives off of taking money from others. He probably is viewed as a thief or a cheat. He steals from others and lives what appears to be a lavish lifestyle while the people he takes money from are just scraping by. Someone that preys on other people and is not upstanding at all. He is most likely hated and despised, but tolerated.

In our society today who are the Pharisees and who are the tax collectors? Who do you see as upstanding citizens and who are the dregs of society? All of you have some ideas. Pastors tend to more likely have the reputation of the Pharisee. Probably teachers, counselors and social workers. Whoever in your mind’s eye has an “honorable” profession. Now what about the tax collectors, who are they? Drug dealers, sex workers, maybe politicians. Again, anyone who you think makes society worse off or takes advantage of people.

It is amazing that Christ uses these two examples because He accomplishes three things here. He corrects those who see righteousness in actions. He gives hope to those who are seen as unrighteous, and most importantly He lets them know that through Christ forgiveness and righteousness are given.

Christ in this parable paints a picture of the Pharisee as someone who sees himself as righteous. He is happy he is not other men. He is not extortioner, unjust, an adulterer. Then this Pharisee lists off what he does that makes himself so great. This Pharisee is full of Himself. Instead of looking to what God has done for him. He looks at his deeds as what he has done for God. However, in Matt 23 you hear what Christ thinks about that. He gives the scribes and pharisees seven woes. For their mentality blocks others from receiving grace. Jesus says
“Woe to you, scribes and Pharisees, hypocrites! For you are like whitewashed tombs, which outwardly appear beautiful, but within are full of dead people’s bones and all uncleanness. So you also outwardly appear righteous to others, but within you are full of hypocrisy and lawlessness. Do you compare yourself to others. Do you whisper in the back of your mind “Thank God I am not them!”
You are them! Your actions do nothing for your salvation. You cannot add to what God has done. Repent if you have done this, do not be like this Pharisee. Do not look to your works to justify you. It is only God that can save you! Do not be legalistic! Do not think that you can perfectly follow the law nor impress that upon others. This is what the Pharisees did! So in pointing out the Pharisee praying this way and saying “everyone who exalts himself will be humbled” Jesus is calling the Pharisees and scribes to repent. He is calling for all those who think they are better than others to repent. For no one, not one man is perfect. All have sinned and fall short of the glory of God.

Christ alongside the Pharisee includes a tax collector. He purposely uses a tax collector because it most likely will offend the Pharisees and scribes who hear this. Again, Jesus is using the tax collector to prove a point and show who God really is. He uses a tax collector because a tax collector is so despised. He uses a tax collector because all who hear think of utmost corruption. When he describes that the tax collector not even lifting up his eyes to heaven, but beating his breast saying ‘God, be merciful to me, a sinner!’ He shows everyone what a contrite heart looks like. He shows them that the grace of God knows no bounds. He shows everyone who is listening that, yes, even a tax collector can be forgiven and be justified by God. This is huge! For all who hear this are given hope. They are given hope because if the lowest of the low can be forgiven that includes them. It includes you. Jesus did not come for the righteous, but He came to die for the unrighteous. In this parable it shows that God has come for all people and not just a few. Jesus shows this by eating with the tax collectors and sinners. Here in this parable He basically is saying that anyone who is truly repentant will be forgiven. It is very interesting that in the next chapter of Luke Jesus runs into Zaccheus, a tax collector, and he repents. How about you? Know and have confidence that no sin is too big for God. No sinner is too far gone, but Jesus’ sacrifice covers all sin. He has covered your sin.

Lastly, as Christ is the teller of the parable His statement that the tax collector went to his house justified, and those that humble themselves will be exalted. He is pronouncing forgiveness and righteousness on the tax collector. Here Christ is speaking with the authority to forgive sins. This is crucial because it shows the boundlessness of God’s grace, but it also shows that this grace comes only through Him. It is only through Christ that grace can be pronounced. He is telling all who hear that He, Jesus Christ, both God and man, is able to pronounce forgiveness. How does that happen? A payment must be made. These hearers of this parable will see this come to fruition on Good Friday. They will see Christ shunned by all mounted on a cross to pay for the sins of the world. Both for Pharisees and tax collectors. He died for pastors, teachers, counselors, drug dealers, sex workers, gangsters. He died for everyone. There is no man or woman left untouched by the sacrifice Christ made. All have this beautiful gift of grace through what He has done. This is why when He pronounces that you are forgiven, that you are justified, you know you are.

Today, leave here knowing that Jesus humbled Himself before all so that He would be at the right hand of God. That He knew you could not be like Him and so took your place and was perfect. He was the spotless lamb that was sacrificed so you could be washed clean in His blood and robed with His righteousness. Leave knowing that you can add nothing to this and that is your greatest confidence that He did it. He accomplished it for you and that is your benefit. You oh sinner are forgiven! You today will go down to your house justified. For Christ has pronounced it.

This parable of the pharisee and tax collector is meant to turn the hearts of those who think they are better than others, to see that salvation in following the law is futile and hopeless and help them see that they are in the same boat as all mankind. It is to point out to everyone that they are sinners no matter how righteous they look or seem. This parable is to give hope to those who think there is no hope. It is for the prodigal son, the lost sheep and lost coin. It is to let those who despise themselves know that they are loved and cherished by their God. That His death on the cross was meant for them as much as it was for everyone else. Most importantly of all, forgiveness and righteousness are found only in Christ Jesus. It is only through His death and resurrection that you are saved. This is the cornerstone and foundation of your faith.

SDG

Pr. Daniel Holm

Luke 18
9 He also told this parable to some who trusted in themselves that they were righteous, and treated others with contempt: “Two men went up into the temple to pray, one a Pharisee and the other a tax collector. The Pharisee, standing by himself, prayed thus: ‘God, I thank you that I am not like other men, extortioners, unjust, adulterers, or even like this tax collector. I fast twice a week; I give tithes of all that I get.’ But the tax collector, standing far off, would not even lift up his eyes to heaven, but beat his breast, saying, ‘God, be merciful to me, a sinner!’ I tell you, this man went down to his house justified, rather than the other. For everyone who exalts himself will be humbled, but the one who humbles himself will be exalted.”

Genesis 4
Now Adam knew Eve his wife, and she conceived and bore Cain, saying, “I have gotten a man with the help of the Lord.” And again, she bore his brother Abel. Now Abel was a keeper of sheep, and Cain a worker of the ground. In the course of time Cain brought to the Lord an offering of the fruit of the ground, and Abel also brought of the firstborn of his flock and of their fat portions. And the Lord had regard for Abel and his offering, but for Cain and his offering he had no regard. So Cain was very angry, and his face fell. The Lord said to Cain, “Why are you angry, and why has your face fallen? If you do well, will you not be accepted? And if you do not do well, sin is crouching at the door. Its desire is contrary to you, but you must rule over it.”

Cain spoke to Abel his brother. And when they were in the field, Cain rose up against his brother Abel and killed him. Then the Lord said to Cain, “Where is Abel your brother?” He said, “I do not know; am I my brother’s keeper?” And the Lord said, “What have you done? The voice of your brother’s blood is crying to me from the ground. And now you are cursed from the ground, which has opened its mouth to receive your brother’s blood from your hand. When you work the ground, it shall no longer yield to you its strength. You shall be a fugitive and a wanderer on the earth.” Cain said to the Lord, “My punishment is greater than I can bear. Behold, you have driven me today away from the ground, and from your face I shall be hidden. I shall be a fugitive and a wanderer on the earth, and whoever finds me will kill me.” Then the Lord said to him, “Not so! If anyone kills Cain, vengeance shall be taken on him sevenfold.” And the Lord put a mark on Cain, lest any who found him should attack him.

Ephesians 2
And you were dead in the trespasses and sins in which you once walked, following the course of this world, following the prince of the power of the air, the spirit that is now at work in the sons of disobedience— among whom we all once lived in the passions of our flesh, carrying out the desires of the body and the mind, and were by nature children of wrath, like the rest of mankind. But God, being rich in mercy, because of the great love with which he loved us, even when we were dead in our trespasses, made us alive together with Christ—by grace you have been saved— and raised us up with him and seated us with him in the heavenly places in Christ Jesus, so that in the coming ages he might show the immeasurable riches of his grace in kindness toward us in Christ Jesus. For by grace you have been saved through faith. And this is not your own doing; it is the gift of God, not a result of works, so that no one may boast. For we are his workmanship, created in Christ Jesus for good works, which God prepared beforehand, that we should walk in them.

Psalm 50
7 Hear, O my people, and I will speak;
O Israel, I will testify against you.
I am God, your God.
Not for your sacrifices do I rebuke you;
your burnt offerings are continually before me.
I will not accept a bull from your house
or goats from your folds.
For every beast of the forest is mine,
the cattle on a thousand hills.
I know all the birds of the hills,
and all that moves in the field is mine.

If I were hungry, I would not tell you,
for the world and its fullness are mine.
Do I eat the flesh of bulls
or drink the blood of goats?
Offer to God a sacrifice of thanksgiving,[b]
and perform your vows to the Most High,
and call upon me in the day of trouble;
I will deliver you, and you shall glorify me.”

But to the wicked God says:
“What right have you to recite my statutes
or take my covenant on your lips?
For you hate discipline,
and you cast my words behind you.
If you see a thief, you are pleased with him,
and you keep company with adulterers.

You give your mouth free rein for evil,
and your tongue frames deceit.
You sit and speak against your brother;
you slander your own mother’s son.
These things you have done, and I have been silent;
you thought that I was one like yourself.
But now I rebuke you and lay the charge before you.

Mark this, then, you who forget God,
lest I tear you apart, and there be none to deliver!
The one who offers thanksgiving as his sacrifice glorifies me;
to one who orders his way rightly
I will show the salvation of God!